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Income Tax - Case Laws

Showing 101961 to 101980 of 104676 Records

  • 1967 (2) TMI 16

    There is nothing in the agreement to show that impugned amount is payable to him in any other capacity than that of a partner and inasmuch as he is a partner in his representative capacity all remuneration paid to him as a partner must go to the HUF - liable to be taxed in the hands of his HUF....... + More


  • 1967 (2) TMI 15

    Provision of section 44 clearly shows that, even though a partner is liable, the liability does not cease after dissolution. Therefore, the assessment completed against the firm was a valid assessmen....... + More


  • 1967 (2) TMI 13

    Compensation from the Government - Capital receipt not revenue recipt....... + More


  • 1967 (2) TMI 12

    Carry forward a loss - set off against the profits - return of loss....... + More


  • 1967 (2) TMI 11

    Whether the sum of Rs. 19,453, being a debt in relation to speculative transactions, falls within the scope of s. 24(1), first proviso; of the IT Act - Held, yes....... + More


  • 1967 (2) TMI 10

    Income-tax assessment and the wealth-tax assessments - gift by the applicant to his son....... + More


  • 1967 (2) TMI 9

    Revised Return - Whether, there was any evidence on which the Tribunal could come to the conclusion that the petitioner had concealed the particulars of his income or deliberately furnished inaccurate particulars for the purpose of s. 28(1)(c) of the IT Act - Held, no....... + More


  • 1967 (2) TMI 8

    Appeal To Tribunal - Whether the Tribunal had jurisdiction to deal with the said item of Rs. 4,72,500 in the face of the AAC s statement that the ITO had conceded the point and had no objection to the exclusion of the said sum of Rs. 4,72,500 from the assessment - Held , no....... + More


  • 1967 (2) TMI 7

    Firm - Minor admitted to benefits of Partnership - registration....... + More


  • 1967 (2) TMI 6

    Transactions in the purchase and sale of gold bars entered into by the assessee, A, and her late husband R - Transaction not constituted a business or an adventure in nature of trade....... + More


  • 1967 (2) TMI 5

    Trust deed - deed of relinquishment - income that accrued or arose to the trustees from the trust properties - Exemption u/s. 4(3)(i)....... + More


  • 1967 (2) TMI 4

    Error apparent from the record - rectification -orders of rectification passed by the respondent and the notices of demand issued in pursuance thereof, are, illegal and without jurisdiction and liable to be set aside ....... + More


  • 1967 (2) TMI 3

    Whether the Appellate Tribunal was right in its view that the AAC had competence to alter the finding of the ITO to the effect that the portion of income in dispute is an undisclosed income from a known source to a finding that it is undisclosed income from undisclosed source - Held, no....... + More


  • 1967 (2) TMI 2

    Whether the Tribunal was justified in holding that the order passed by the ITO u/s. 23A(1) of the IT Act, 1922, as it stood at the material time, was vitiated by reason of the fact that the ITO had not issued to the assessee a notice under the second proviso to s. 23A(1) before passing the said order - Held, no....... + More


  • 1967 (2) TMI 1

    High Court held that the IT authorities could not impose tax until the claim of Bihar estate as vesting of Estate was decided as the suit was pending - order of HC is set aside - It is not possible to hold that the estate of Bettiah has escheated to the State of Bihar. It is obvious that in case of such escheat there can be no assessment to income-tax. The position will be clarified after the appeal disposed of....... + More


  • 1967 (1) TMI 85

    ... ...
    ... ... mentioned above, we are of the opinion that this Court has no jurisdiction to entertain this petition. In that view we have not gone into the merits of the case. This petition is, accordingly, dismissed with costs Advocate's fee ₹ 250.00.


  • 1967 (1) TMI 84

    ... ...
    ... ... point taken before us was a debatable point and we do not think that we should be justified in awarding costs in favour of the assessee in the instant case. We, therefore, make no order as to costs. MASUD J.--I agree. Questions answered accordingly.


  • 1967 (1) TMI 80

    ... ...
    ... ... Tribunal are perverse. Accordingly, we answer the question in the affirmative and against the assesseecompany. The assessee-company shall pay the costs of this reference to the respondent. BANERJEE J.--I agree. Question answered in the affirmative.


  • 1967 (1) TMI 78

    ... ...
    ... ... awn from that evidence. For these reasons I would dismiss this appeal. Appeal dismissed. Solicitors Solicitor of Inland Revenue; William A. Crump & Son for Morton, Smart, MacDonald & Milligan, Edinburgh, and L. Mackinnon & Son, Aberdeen.


  • 1967 (1) TMI 76

    ... ...
    ... ... nd as such was allowable under section 10(2)(xv) of the Indian Income-tax Act. We answer questions Nos. 2 and 3 in the affirmative. The respondent, Commissioner of Income-tax, is to pay the costs of this reference to the assessee. MASUD J.--I agree.


 
 
 
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